Tariff classification of mixed isomers under Heading 29.02 prevails over mixed alkyl benzene treatment under Heading 38.17.

Dodecyl Benzene (Commercial), described as a mixture of isomers with 95.5% purity, is analysed for tariff classification under the Customs Tariff. The text states that Heading 38.17 covers mixed alkyl benzenes and mixed alkylnaphthalenes obtained by alkylation, but the exclusion note removes mixtures of isomers of Heading 29.02 from that heading. On that basis, a mixture of isomers of the same organic compound is treated differently from mixed alkyl benzenes with different side chains, and the product is classified under Heading 29.02 rather than Heading 38.17.

---

---

Issues: Whether Dodecyl Benzene (Commercial), being a mixture of isomers with 95.5% purity, was classifiable under Heading 2902 of the Customs Tariff rather than under Heading 3817.00.

Analysis: The classification had to be determined from the character of the imported product as identified by the laboratory report, which described it as Dodecyl Benzene consisting of various isomers. The relevant HSN notes showed that Heading 38.17 covers mixed alkyl benzenes and mixed alkylnaphthalenes obtained by alkylation, while the exclusion note specifically removes mixtures of isomers of Heading 29.02 from that heading. A mixture of isomers of the same organic compound is not the same as a mixture of different alkyl benzenes with different side chains. The reasoning also treated the product's high purity and composition as consistent with Chapter 29, and found the earlier decisions relied on by Revenue inapplicable on the facts and tariff scheme considered.

Conclusion: The goods were correctly classified under Heading 29.02, and the Revenue's challenge to the classification failed.

Final Conclusion: The respondent's classification was upheld and the Revenue appeal was rejected.

Ratio Decidendi: Where the imported product is a mixture of isomers of the same organic compound, the exclusion note to Heading 38.17 prevails and the goods are classifiable under Chapter 29 rather than as mixed alkyl benzenes under Heading 38.17.

---